A vehicle seat is known in which a low-resilience layer is formed on a front part of a headrest (for example, see JP-A-2006-069286). Specifically, the headrest has a configuration in which the inside surrounded with a cover is filled with a pad formed of foamed urethane and a low-resilience layer which is less resilient than the pad is formed on the front part of the pad in a stacked manner.
However, in the related art, when the pad of the headrest is formed integrally with the cover by foam molding, there is a possibility that a foamed resin material of the pad will be infiltrated between the low-resilience layer and a support member supporting the low-resilience layer from the depth side to increase resilience and thus an effect of the low-resilience layer will decrease.